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ACCRUED EXPENSES
 12 Months Ended
Dec. 31, 2017
Payables and Accruals [Abstract]  
ACCRUED EXPENSES
21.
ACCRUED EXPENSES

(in thousands of $)
2017

 
2016

Vessel operating and drydocking expenses
10,978

 
8,063

Administrative expenses
9,572

 
8,826

Interest expense
84,249

 
60,634

Current tax payable
1,096

 
939

 
105,895

 
78,462



Vessel operating and drydocking expense related accruals are composed of vessel operating expenses, such as crew wages, vessel supplies, routine repairs, maintenance, drydocking, lubricating oils, insurances and management fees for the provision of commercial and technical management services.

Administrative expenses related accruals are comprised of general overhead, including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses.